What is a VAT return?

Taxpayers who are eligible for VAT collect VAT for their taxable supplies on behalf of the GAZT, and pay VAT (that they can claim back later) for their taxable purchases. In order to provide details of these taxable supplies and purchases, taxpayers need to file tax returns, after which they can either collect their VAT refund or pay their tax liability, whichever applies to them.

Tax returns need to be filed by submitting them online through the GAZT e-portal.